Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as...

Die Studie präsentiert die Ergebnisse der 10. HR-Expertenbefragung mit der Zeitschrift Personalwirtschaft über ausgewählte Teilaspekte des Internationalen Personalmanagements. Themenschwerpunkte sind u.a. die Strategien zur personalpolitischen Steuerung von Auslandsstandorten,...

A few years ago it was typical to give one’s subsidiaries a free rein and send managers overseas from headquarters only. But today a great deal depends on overcoming this one-way street and in looking for and employing the best-suited managers, regardless of their origins. What contribution...

Angesichts sich verändernder Anforderungen an die Arbeitswelt mit zunehmenden grenzüberschreitenden Austauschbeziehungen und transnational agierenden Unternehmen ist die Internationalisierung der Berufsausbildung ein Thema von wachsender Bedeutung. Für den Erwerb internationaler beruflicher...

Expatriate management has evolved through the practices of developed economy multinational enterprises (DMNEs), with the aim of improving expatriate adaptability, cross-cultural adjustment, and performance. However, most of these studies focus on expatriates from developed countries and try to...

This study investigates what attracts career‐oriented women to foreign subsidiaries and how they experience this work context. Based on 125 interviews with career‐oriented women in Japan, we find that their frequent choice of foreign employers is not only motivated by professional...

The aim of this article is to underline that the core paradigm of mainstream economics, the economics’ standard model (ESM), rests upon an explanatory theory that draws on deductive assumptions which are not supported by what observations of the reality of market economies shows us; either in...

Examining the most heavily-cited publications in labor economics from the early 1990s, I show that few of over 3000 articles citing them directly replicates them. They are replicated more frequently using data from other time periods and economies, so that the validity of their central ideas has...

In statistics, samples are drawn from a population in a datagenerating process (DGP). Standard errors measure the uncertainty in sample estimates of population parameters. In science, evidence is generated to test hypotheses in an evidencegenerating process (EGP). We claim that EGP variation...

Im Rahmen des Generalthemas 'Methodische Grundlagen der empirischen Institutionenökonomik: Konzeptionelle Fragen und Beispiele' beschäftigt sich der vorliegende Beitrag mit Methoden und wirtschaftspolitischen Konsequenzen der empirischen Ex-Post-Evaluation wettbewerbspolitischer...